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IAASB Survey Consultation—The IAASB's Work Plan for 2022‒2023

Background and Objective


Due process requires us to consult on the development of the IAASB Work Plan. The IAASB’s Due Process and Working Procedures outline the process to be followed to develop the strategies and work plans.

In developing our Strategy for 2020‒2023 (the Strategy) and Work Plan for 2020‒2021 (current Work Plan), we undertook extensive public consultation, including an initial survey in May 2018, to improve our understanding of stakeholder needs. Respondents to the public consultation agreed with our focus for the 2020–2023 strategy period, including the three strategic objectives to guide our work as well as the individual topics identified for our current Work Plan.

Our strategic objectives direct the activities we commit to in pursuit of our goals. Our work plans set out the specific actions we will undertake. During this strategy period, we have continued to monitor internal and external developments, and evaluated how these developments impact our approach to delivery of our current Work Plan. As we continue to interact with our stakeholders there has been ongoing support for our current work, albeit with a continued call for more urgency and for us to progress our standard-setting activities in a timely manner.

Our strategic objectives continue to remain relevant, but we have adapted our current Work Plan as needed, with changes made with the public interest in mind. Because of the reduced Board plenary time and increased burdens on those impacted by our standards resulting from the COVID-19 pandemic, we have adjusted some of the project timelines.

Our focus is on the completion of the current set of projects that respond to public interest needs. In moving to our Work Plan for 2022–2023, we believe that, absent a significant change in the external environment or a strong stakeholder view otherwise, the Board’s current projects and initiatives should continue, albeit that some may have been re-prioritized. Representatives of our Consultative Advisory Group expressed support for this approach at their March 2021 meeting.

Objective of this Survey Consultation

The objective of this consultation is to obtain stakeholder views on the topics that will be included in the Work Plan for 20222023 as well as on possible new topics we will start as capacity opens up (see Section II of this consultation).

Feedback to this consultation will assist the Board in evaluating its priorities and allocating its resources in the best way possible, given the volunteer nature of the Board and capacity considerations.